TEJINDER SINGH SAHAI vs. THE COMMISSIONER OF INCOME TAX

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ITA/65/2000HC Punjab & HaryanaPHHC01036379200020 January 2020Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that nothing would survive in the case at this stage. Consequently, the appeal was dismissed. The court granted liberty to the parties to file an application for revival of the appeal if something survives therein. The reasoning appears to be based on the considerable delay since the admission of the appeal in 2000 and the fact that the grievance was against a remand order, suggesting that the original dispute might have been resolved or become infructuous over time. No specific issue was decided on merits.

What were the facts?

This appeal was filed by the assessee, Tejinder Singh Sahai, against an order of the Income Tax Appellate Tribunal (Tribunal) concerning assessment year 1993-1994. The appeal was admitted by the High Court on August 17, 2000. No stay was granted by the High Court. The grievance of the assessee was with regard to a remand order passed by the Tribunal. The High Court noted that the appeal was filed a considerable time ago.

What were the issues?

1. Whether the appeal, filed against a remand order of the Tribunal for assessment year 1993-1994, has any surviving merit at this stage, given the significant delay since its admission in 2000. Assessee's Contention: The assessee is aggrieved by the remand order passed by the Tribunal. The specific grounds for challenging the remand order are not detailed in the provided text. Revenue's Contention: The revenue is represented by the Commissioner of Income Tax. Their arguments are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

382 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.65 of 2000 (O&M) Date of decision : 20.01.2020 Tejinder Singh Sahai ...... Appellant versus The Commissioner of Income Tax, Jalandhar & anr. ...... Respondents CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE AVNEESH JHINGAN *** Present : Mr. Alok Mittal, Advocate for the appellant. Mr. Vivek Sethi, Sr. Panel Counsel with Mr. Varun Issar, Jr. Panel Counsel for the respondent. *** AJAY TEWARI, J. (Oral) 1 This appeal has been filed against the order of the Tribunal in a case relating to the assessment year 1993-1994. 2 The appeal was admitted as far back on 17.08.2000 and no stay was granted and the grievance was with regard to a remand order which was made by the Tribunal. 3 In our opinion, nothing would survive in this case at this stage. Petition stands dismissed. Liberty is however granted to the parties to file an application for revival of the appeal, in case something survives therein. 4 Since the main case has been decided, the pending civil miscellaneous application, if any, also stands disposed of. ( AJAY TEWARI ) JUDGE ( AVNEESH JHINGAN ) JUDGE 20.01.2020 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No POOJA SHARMA 2020.01.23 10:08 I attest to the accuracy and integrity of this document

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